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AISHA PADMINI & OTHERS vs. THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE KOCHI & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Santhosh P. Abraham
Res. Counsel
P.r Sreejith
Thushara James

Petitioner / Applicant

AISHA PADMINI & OTHERS
Respondent THE SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE KOCHI & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 21, 2025
Order No.

WP(C) NO. 9056 OF 2025

Citation

2025(3) TAXREPLY 12967
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ORDER

JUDGMENT “Can an order of cancellation of registration as a taxpayer due to non-filing of returns for six months continuously, be set aside, if returns are filed for a few months, subsequent to the issuance of show cause notice?” 1. The said question arises for consideration in this writ petition. 2. Petitioner was a taxable person under the CGST/SGST Act. She was engaged in supplying security personnel to various institutions. Due to the failure to submit returns for six continuous months from August 2023 to January 2024, Ext.P1 show cause notice was issued on 12.03.2024, calling upon the petitioner to explain why her registration should not be suspended. Without filing a reply to the show cause notice, petitioner filed returns for two months i.e., for August 2023 and September 2023. However, the first respondent, by order dated 17.04.2024 cancelled the registration with effect from the said date itself. Petitioner challenges the cancellation contending that....

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